Bizkaia: What is TicketBAI Invoicing?

Kelly Muniz
May 15, 2023

TicketBAI invoicing is one of the three elements in Bizkaia’s Batuz tax control strategy, which will become mandatory on 1 January 2024.

Taxpayers subject to Batuz will be obliged to issue invoices using TicketBAI-compliant software, which must comply with technical specifications and functional characteristics established by law.

Bizkaia’s TicketBAI system has particularities compared with TicketBAI in other regions of the Basque country, so understanding its specific requirements is crucial to ensure compliance for covered taxpayers.

What is TicketBAI?

TicketBAI is the invoicing software that follows specific standards to guarantee the integrity, conservation, traceability and inviolability of records that document the supply of goods and services. This compliant invoicing system is also called “guarantor software”.

The obligation to use TicketBAI software when issuing invoices or supporting documents applies to all taxpayers subject to Bizkaia corporate tax regulations, natural persons who develop economic activities and certain non-residents – regardless of size and volume of operations.

What are TicketBAi invoice requirements?

TicketBAI-compliant software must be able to generate the following documents:

The TicketBAI XML file that records sales operations carried out using TicketBAI software. Taxpayers must generate the TicketBAI XML file just before or as they issue the invoice.

  • The issuance of the TicketBAI XML file must follow the legal format schema, i.e., the sales operation registration XML format or the cancellation XML format.
  • The application of a digital signature and “chaining” of these files are required, meaning that each TicketBAI XML must identify the previously issued invoice using certain elements.

The invoice or supporting document which can be issued in either paper or electronically as per invoice requirements already established by Bizkaia regulations.

  • The invoice generated by the TicketBAI software must incorporate the TicketBAI identifier (unique number code) and TicketBAI QR code using part of the digital signature of the issued TicketBAI XML.

Finally, in Bizkaia, unlike in the other Basque regions, taxpayers do not need to send the TicketBAI XML file to the tax authority. Taxpayers will send the relevant file information via the subchapter of invoices issued with guarantor software in the Ledger of Economic Operations (LROE).

Which operations are subject to TicketBAI issuance rules?

TicketBAI software is required for B2G, B2B and B2C transactions. This applies to all operations considered as a supply of goods or provision of services, under Bizkaia VAT law. Any transaction not considered as such is exempt from TicketBAI requirements.

How to comply with Bizkaia TicketBAI invoicing?

The Bizkaia government has already made the voluntary adoption of Batuz possible. However, starting 1 January 2024, taxpayers are obliged to comply.

Taxpayers under the Batuz mandate must develop or acquire TicketBAI-compliant software. They can consult the guarantor software registry, which provides the official list of registered guarantor software.

If you need any help, don’t hesitate and speak to our experts.

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Author

Kelly Muniz

Kelly Muniz is a Junior Regulatory Counsel at Sovos. Based in Stockholm and originally from Brazil, Kelly earned a Bachelor’s degree in Law in her home country, where she worked as a licensed lawyer. She also holds a Master’s degree in EU Business Law from Lund University in Sweden.
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